3. Odporucania EU:
The programme contains a package of concrete fiscal consolidation measures for 2010, with an estimated quantification for each of the measures, as well as a timeframe for their adoption and implementation. On the revenue side it includes the elimination of tax exemptions, the rise of excise duties on tobacco and alcohol and measures to fight tax evasion.

Regarding expenditure, the government will cut public servant allowances, freeze recruitment in 2010 and will only recruit 1 for every 5 civil servants retiring thereafter. The government has also set up a contingency reserve and frozen all budgetary appropriations per ministry by 10% and already adopted nominal cuts in public consumption and operational expenditure.

The recommendations include measures to be implemented already in 2010, such as a reduction in the overall public sector wage bill, including through the replacement of only 1 of 5 retiring civil servants, progress with healthcare and pension reforms, the set up of a contingency reserve amounting to the 10% current expenditure, tax and excise duties increases and tax administration reform.